Perceived Goal Importance, Knowledge and Accessibility of Performance Information: Testing Mediation and Moderation effects on Medical Professionals

Antonella Cifalino', Emanuele Antonio Vendramini, Daniele Mascia, Gabriele Morandin

Risultato della ricerca: Contributo in rivistaArticolo in rivista

Abstract

This article contributes to prior accounting and public management research on performance measurement systems’ (PMSs) effectiveness in professional organisations, exploring how medical professionals’ perception regarding goal importance, knowledge of performance information, and accessibility of performance information affect their achievement of individual-level performance targets. The study draws on primary and secondary data from 128 Italian public health-care professionals about their perceptions of performance information and their factual performance. The findings show that perceived goal importance is positively related to one’s knowledge of individual and peer performance information; that this relation is positively moderated by perceived information accessibility, and that knowledge of individual (but not peer) performance information fully mediates the relation between perceived goal importance and achievement of individual-level performance targets.
Lingua originaleEnglish
pagine (da-a)1-22
Numero di pagine22
RivistaFINANCIAL ACCOUNTABILITY & MANAGEMENT
DOI
Stato di pubblicazionePubblicato - 2021

Keywords

  • medical professionals
  • perceived goal importance
  • perceptions of performance information
  • public health care
  • relative performance information

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